Apportionment

The Maryland high court issued its opinion in Pfeufer v. Cyphers on March 19, 2007.  The court decide that

A testator may direct inheritance taxes to be paid from the entire residuary estate prior to apportionment among residuary legatees even when a statute exempts some of the residuary legatees from the payment of inheritance taxes.

Special thanks to Matthew B. Bogin (Rockville, Maryland) for bringing this case to my attention.